{"id":144,"date":"2021-01-29T09:32:00","date_gmt":"2021-01-29T12:32:00","guid":{"rendered":"http:\/\/34.239.117.254\/?p=144"},"modified":"2021-02-26T09:32:49","modified_gmt":"2021-02-26T12:32:49","slug":"tribunal-mantem-cobranca-de-ipi-de-empresa-importadora","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=144","title":{"rendered":"Tribunal mant\u00e9m cobran\u00e7a de IPI de empresa importadora"},"content":{"rendered":"\n

A 7\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o (TRF1) manteve a cobran\u00e7a do Imposto sobre Produtos Industrializados (IPI), de uma empresa que vende produtos importados, que havia tido senten\u00e7a favor\u00e1vel para suspender o recolhimento da taxa e compensar valores pagos nos \u00faltimos cinco anos anteriores \u00e0 propositura da a\u00e7\u00e3o.

A Uni\u00e3o, por meio da Fazenda Nacional, entrou com recurso de apela\u00e7\u00e3o contra a senten\u00e7a, onde sustentou que um dos fatos geradores do IPI \u00e9 justamente a venda do produto industrializado do estabelecimento importador. No caso em quest\u00e3o, o importador encontra-se no rol de contribuintes a que se refere o par\u00e1grafo \u00fanico do artigo 51, do C\u00f3digo Tribut\u00e1rio Nacional (CTN).

Al\u00e9m disso, argumentou que o IPI pode incidir sobre atividades que envolvam de qualquer forma produtos industrializados. O imposto n\u00e3o se limita \u00e0 opera\u00e7\u00e3o de industrializa\u00e7\u00e3o propriamente dita.

O relator, desembargador federal, Jos\u00e9 Amilcar Machado, ao analisar a apela\u00e7\u00e3o, ressaltou que o Superior Tribunal de Justi\u00e7a (STJ) firmou o entendimento no sentido de que \u201cos produtos importados est\u00e3o sujeitos a uma nova incid\u00eancia do IPI, quando de sua sa\u00edda do estabelecimento importador na opera\u00e7\u00e3o de revenda, mesmo que n\u00e3o tenham sofrido industrializa\u00e7\u00e3o no Brasil\u201d.

Em seu voto, o magistrado destacou que a \u201cmat\u00e9ria discutida \u00e9 id\u00eantica \u00e0quela decidida sob o regime do recurso repetitivo pelo Superior Tribunal de Justi\u00e7a, atraindo a aplica\u00e7\u00e3o do entendimento acima citado.\u201d

Assim, o Colegiado, por unanimidade, acompanhando o voto do relator, negou provimento \u00e0 apela\u00e7\u00e3o e a remessa oficial para julgar improcedente o pedido.

Processo n\u00ba: 0061555-74.2015.4.01.3800
Data do Julgamento: 30\/11\/2020  Fonte: Terciotti<\/a><\/p>\n\n\n\n

A Amaral, Yazbek, OAB\/PR 762, possui 35 anos de experi\u00eancia auxiliando empresas a transformar a tributa\u00e7\u00e3o em lucro. Entre em contato com um dos s\u00f3cios para agendamento de reuni\u00e3o em caso de d\u00favidas.<\/p>\n\n\n\n

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A 7\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o (TRF1) manteve a cobran\u00e7a do Imposto sobre Produtos Industrializados (IPI), de uma empresa que vende produtos importados, que havia tido senten\u00e7a favor\u00e1vel para suspender o recolhimento da taxa e compensar valores pagos nos \u00faltimos cinco anos anteriores \u00e0 propositura da a\u00e7\u00e3o. A Uni\u00e3o, por meio […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-144","post","type-post","status-publish","format-standard","hentry","category-noticia-do-dia"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"\nTribunal mant\u00e9m cobran\u00e7a de IPI de empresa importadora - Amaral, Yazbek Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.34.239.117.254.sslip.io\/?p=144\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tribunal mant\u00e9m cobran\u00e7a de IPI de empresa importadora - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"A 7\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o (TRF1) manteve a cobran\u00e7a do Imposto sobre Produtos Industrializados (IPI), de uma empresa que vende produtos importados, que havia tido senten\u00e7a favor\u00e1vel para suspender o recolhimento da taxa e compensar valores pagos nos \u00faltimos cinco anos anteriores \u00e0 propositura da a\u00e7\u00e3o. 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